CLA-2-83:OT:RR:NC:N5:121
Emily Williams
D Smith Associates
96 Bartlett Rd
Plymouth, MA 02360
RE: The tariff classification of a metal decorative lantern with LED Candle from China
Dear Ms. Williams:
In your letter dated April 7, 2025, you requested a tariff classification ruling.
The item under consideration is described as a Metal House with Light and Wreath. This decorative metal
lantern is in the shape of a small house with a peaked roof and many cut-out windows for the light from the
attached battery-operated LED candle to shine through. The exterior is painted black and features a small
plastic gold colored wreath attached at the peak of the house. The ambient light merely enhances the article’s
decorative appeal and is not a substantial source of lighting.
The applicable subheading for the Metal House with Light and Wreath will be 8306.29.0000, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for Bells, gongs and the like, nonelectric, of
base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base
metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof:
Other. The rate of duty will be Free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 8306.29.0000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 8306.29.0000, HTSUS, listed above.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS
and the accompanying duty rates are provided at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division